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    <title>2024 (5) TMI 1159 - CESTAT NEW DELHI</title>
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    <description>CESTAT New Delhi allowed restoration of appeal dismissed for non-prosecution. Appellant had filed adjournment application on 24th August 2023, received by registry, but not placed before Bench on hearing date 1st September 2023. While no irregularity found in dismissal order, registry failed to provide satisfactory explanation for non-placement of adjournment application. Court held interests of justice require deciding matters on merits rather than technicalities, restored appeal with direction for final hearing on 2nd July 2024 with no further adjournments permitted.</description>
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      <title>2024 (5) TMI 1159 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=753106</link>
      <description>CESTAT New Delhi allowed restoration of appeal dismissed for non-prosecution. Appellant had filed adjournment application on 24th August 2023, received by registry, but not placed before Bench on hearing date 1st September 2023. While no irregularity found in dismissal order, registry failed to provide satisfactory explanation for non-placement of adjournment application. Court held interests of justice require deciding matters on merits rather than technicalities, restored appeal with direction for final hearing on 2nd July 2024 with no further adjournments permitted.</description>
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